Results 61 to 70 of about 85,170 (253)

Phase Engineering of Nanomaterials (PEN): Evolution, Current Challenges, and Future Opportunities

Advanced Materials, EarlyView.
This review summarizes the synthesis, phase transition, advanced characterization spanning ex situ to in situ and operando techniques, and diverse applications of phase engineering of nanomaterials (PEN). It further outlines key challenges and future opportunities, such as phase stability, architecture control, and artificial intelligence (AI)‐driven ...
Ye Chen, Zhanxi Fan, Jingjie Ge, Qiyuan He, Zhuangchai Lai, Jiawei Liu, Chaoliang Tan, Hua Zhang   +7 more
wiley   +1 more source

Double Taxation Conventions, Transfer Pricing and Fiscal Space. From Tax Law Underpinnings to Financial Assessments

Journal of Legal Studies
This article tackles the sensible and complex problem of international taxation. The main objective of the paper is to create a comprehensive fiscal space, especially at the European level, in the direct taxation domain. The main scope of the research is
Dumiter Florin Cornel, Sabău Georgeta Valeria   +1 more
doaj   +1 more source

Revisiting the CUP method in transfer pricing: global challenges and insights from an SLR

Cogent Business & Management
More than 70% of international trade occurs within multinational groups, making transfer pricing a critical global issue. The Comparable Uncontrolled Price (CUP) method is widely regarded as the most direct reflection of the arm’s length principle, yet ...
Kartika Putri Kumalasari, Eko Ganis Sukoharsono, Lilik Purwanti, Roekhudin   +3 more
doaj   +1 more source

Advances in Magnesium‐Based Thermoelectrics: A Critical Review

Advanced Materials, EarlyView.
Magnesium‐based thermoelectric materials have emerged as promising candidates for low‐to‐mid‐temperature energy conversion due to their abundance, low cost, and competitive performance. This review summarizes recent advances in Mg3X2, MgAgSb, and Mg2X systems, covering transport mechanisms, fabrication strategies, stability challenges, and device ...
Li‐Min Zhang, Li Zhang, Nan‐Hai Li, Yan‐Ling Yang, Xiao‐Lei Shi, Zhi‐Gang Chen   +5 more
wiley   +1 more source

PROBLEMS OF THE AGREEMENT ON CUSTOMS VALUE OF GOODS AND TRANSFER PRICE IN FOREIGN ECONOMIC CONTROLLED OPERATIONS OF THE ENTERPRISES OF UKRAINE

Aktualʹnì Problemi Rozvitku Ekonomìki Regìonu, 2019
With the integration of the national economy into the global economic space, significantly are growing the volumes of foreign economic operations, most of which are carried out between related enterprises. Such operations are at the same time the subject
Iryna Pryimak, Vira Kmit, Yurii Hryshchyshyn   +2 more
doaj   +1 more source

Weaving Intelligence: Thermally Drawn Multimaterial Fibers Toward AI‐Enabled Smart Textiles

Advanced Materials, EarlyView.
Thermally drawn multimaterial fibers are rapidly advancing as intelligent structural units for next‐generation smart textiles. Integrating multimaterial architectures with neuromorphic and spiking‐neural‐network principles enables fabrics that can sense, compute, and adapt autonomously.
Vuong Dinh Trung, Jiaxiang Yi, Hieu Nguyen‐Duc, Tien Nu Hoang Lo, Weili Zhao, Chaoqun Dong, Fabien Sorin, Baris Caglar, Lei Wei, Tung Nguyen‐Dang   +9 more
wiley   +1 more source

Tailoring Phonon‐Driven Responses in α‐MoO3 through Isotopic Enrichment

Advanced Materials, EarlyView.
ABSTRACT The implementation of polaritonic materials into nanoscale devices requires selective tuning of parameters to realize desired spectral or thermal responses. One robust material, α‐MoO3, an orthorhombic crystal boasting three distinct phonon dispersions, provides three polaritonic dispersions of hyperbolic phonon polaritons (HPhPs) across the ...
Thiago S. Arnaud, Ryan W. Spangler, Johnathan D. Georgaras, Jonah B. Haber, Daniel Hirt, Maximilian Obst, Gonzalo Álvarez‐Pérez, Mackey Long III, Felix G. Kaps, Jakob Wetzel, Courtney Ragle, John E. Buchner, Youngji Kim, Aditha S. Senarath, Richarda Niemann, Mingze He, Giulia Carini, Unai Arregui‐Leon, Akash C. Behera, Ramachandra Bangari, Nihar Sahoo, Niels C. Brumby, J. Michael Klopf, Martin Wolf, Lukas M. Eng, Susanne C. Kehr, Thomas G. Folland, Alexander Paarmann, Patrick E. Hopkins, Felipe Jornada, Jon‐Paul Maria, Joshua D. Caldwell   +31 more
wiley   +1 more source

Double‐Sided Mechanical Interlocking Enables Soft‐Rigid Conductive Interfaces With a Record High Toughness for Flexible Electronics

Advanced Materials, EarlyView.
A double‐sided mechanical interlocking strategy is developed to create robust electrical contact between polymer electrode and metal interconnect. The fibrous structure enables formation of thread–hole adhesion, which only breaks under bulk failure and achieves a record high interfacial energy exceeding 730 J·m−2. This adhesion secures the integrity of
Gang Li, Minkun Cai, Chunyan Cao, Zengbai Ouyang, Hong Fu, Lingyu Zhao, Bingang Xu   +6 more
wiley   +1 more source

Media Pluralism and Competition in the Media Sector: The Italian Experience

Yearbook of Antitrust and Regulatory Studies
In economic sectors where constitutional principles come to the fore, legislators must reconcile individual rights and freedoms with market principles, such as the arm’s length principle, and economic freedoms, particularly the freedom to conduct ...
Valeria Caforio
doaj   +1 more source

E. coli Extracellular Matrix: A Tunable Composite With Hierarchical Structure

Advanced Materials, EarlyView.
The complex composite‐like mechanical behavior of E. coli biofilm matrix is the result of a synergic contribution of the rigid curli and swelling pEtN‐cellulose, and emerges from specific ratio and assembly conditions. The interactions between the two fibers govern biofilm hydration and characteristic wrinkling patterns, providing crucial insights for ...
Macarena Siri, Agustín Mangiarotti, Anne Seewald, Nikolai Rosenthal, Shahrouz Amini, Emeline Raguin, Peter Fratzl, Cécile M. Bidan   +7 more
wiley   +1 more source